SEBE CONSULTING: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
SEBE CONSULTING
Largest movements
- Stocks and contracts +€55,219
up €55,219 (+9.1%), from €607,697 to €662,916
- Debts after one year +€84,000
up €84,000 (+11.6%), from €723,000 to €807,000
of which Other amounts payable: +€84,000
- Profit (loss) carried forward -€38,487
down €38,487 (-19.8%), from -€194,508 to -€232,995
- Accrued charges and deferred income +€7,800
up €7,800 (+21.6%), from €36,188 to €43,988
- Financial charges -€4,213
down €4,213 (-12.9%), from €32,730 to €28,516
- Other operating charges +€3,654
up €3,654 (+692%), from €528 to €4,182
- Gross operating margin -€1,217
down €1,217 (-26.6%), from -€4,571 to -€5,789
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €617,634 | €675,075 | +€57,442 | +9.3% |
| Current assets | 29/58 | €617,634 | €675,075 | +€57,442 | +9.3% |
| Stocks and contracts in progress | 3 | €607,697 | €662,916 | +€55,219 | +9.1% |
| Stocks | 30/36 | €607,697 | €662,916 | +€55,219 | +9.1% |
| Amounts receivable within one year | 40/41 | €3,638 | €3,638 | = | 0.0% |
| Other amounts receivable | 41 | €3,638 | €3,638 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €6,152 | €8,367 | +€2,215 | +36.0% |
| Deferred charges and accrued income | 490/1 | €147 | €155 | +€7 | +4.8% |
| Total equity and liabilities | 10/49 | €617,634 | €675,075 | +€57,442 | +9.3% |
| Equity | 10/15 | -€142,757 | -€181,244 | -€38,487 | -27.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €33,151 | €33,151 | = | 0.0% |
| Distributable reserves | 133 | €33,151 | €33,151 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€194,508 | -€232,995 | -€38,487 | -19.8% |
| Amounts payable | 17/49 | €760,391 | €856,319 | +€95,929 | +12.6% |
| Amounts payable after more than one year | 17 | €723,000 | €807,000 | +€84,000 | +11.6% |
| Financial debts | 170/4 | €375,000 | €375,000 | = | 0.0% |
| Other amounts payable | 178/9 | €348,000 | €432,000 | +€84,000 | +24.1% |
| Amounts payable within one year | 42/48 | €1,203 | €5,331 | +€4,129 | +343% |
| Trade debts | 44 | €1,203 | €1,693 | +€490 | +40.8% |
| Suppliers | 440/4 | €1,203 | €1,693 | +€490 | +40.8% |
| Taxes, remuneration and social security | 45 | - | €3,638 | +€3,638 | |
| Taxes | 450/3 | - | €3,638 | +€3,638 | |
| Accrued charges and deferred income | 492/3 | €36,188 | €43,988 | +€7,800 | +21.6% |
| Other operating charges | 640/8 | €528 | €4,182 | +€3,654 | +692% |
| Gross operating margin | 9900 | -€4,571 | -€5,789 | -€1,217 | -26.6% |
| Operating profit (loss) | 9901 | -€5,099 | -€9,971 | -€4,871 | -95.5% |
| Financial charges | 65/66B | €32,730 | €28,516 | -€4,213 | -12.9% |
| Recurring financial charges | 65 | €32,730 | €28,516 | -€4,213 | -12.9% |
| Profit (loss) for the period before taxes | 9903 | -€37,829 | -€38,487 | -€658 | -1.7% |
| Profit (loss) for the period | 9904 | -€37,829 | -€38,487 | -€658 | -1.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€37,829 | -€38,487 | -€658 | -1.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.